Gregory M. Cingle, CPA, Finance/Tax Director
E-mail:
6161 Engle Road
Brook Park, Ohio 44142
Phone: (216) 433-1533
Fax: (216) 433-0822
Window Hours:
9:00 a.m.-4:00 p.m. Monday-Friday (no appointment necessary)
Assistance is provided for residents preparing and filing CITY tax returns

Our offices will have extended hours until 7:00 p.m. on March 22nd and March 29th, April 5th and April 12th.
We will also be open Saturday, April 9th and 16th from 9:00 a.m. to 12:00 noon.


Mission Statement
The City of Brook Park Income Tax Division is charged with the collection, audit, and enforcement of the municipal income tax ordinance. Through proper tax revenue collection, we assist the Department of Finance in maintaining and strengthening the fiscal integrity of the City. We strive to provide the taxpayers of Brook Park with high quality, cost effective, professional, and courteous service.


IMPORTANT INFORMATION

PERSONAL AND BUSINESS RETURNS ARE DUE APRIL 18, 2016.
Extensions and tax payments are due by April 18, 2016.

Businesses filing on a Fiscal basis are required to file by the 15th day of the 4th month following the close of tax year.

TAX RATE: 2%
Credit for tax paid to other cities: 100%
Limitation of Credit: 2%

Interest Rate Notice: Tax Year 2016

The interest rate for taxable year 2016 is 5%.

Ohio revised Code 718.27 requires the interest rate for tax underpayments be the federal short term rate (rounded to the nearest whole number percent) plus five percent (5%). Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined.

Get information on free tax preparation Dial 211 (UNITED WAY – VITA).

HOW TO FILE: The Tax Department is here to help with any city tax return issue. Forms may be obtained below. Returns and extensions can be completed and sent in via regular mail, dropped off, day or night, in the green depository safe located outside City Hall, or brought to the tax window inside City Hall. Operating hours are 8:30 a.m. to 4:30 p.m. Monday through Friday. To facilitate payment our department accepts MASTER CARD and VISA. Installment plans are available via direct debit authorization.

THE CITY OF BROOK PARK ACCEPTS MASTERCARD & VISA CREDIT/DEBIT CARDS FOR PAYMENT

To assist our residents and businesses, we have compiled some Frequently Asked Questions that will hopefully help answer your tax questions.

Brook Park is a member of the Ohio Municipal League. The Ohio Municipal League was incorporated as an Ohio non-profit in 1952 by city and village officials who saw the need for a statewide association to serve the interests of Ohio municipal government. To visit their website click here.

Registration is required of each resident and every association, business, corporation or other profession, whether resident in the City of Brook Park or nonresident business entities using the prescribed forms, please click below for these forms.


Tax Connect Online

Click Here To Enter The Tax Connect Website
Click Here For Tax Connect Online Demo

REGISTRATION FORMS:
Business and Corporate Registration Form
Individual Resident Questionaire

INCOME TAX FORMS FOR THE CITY OF BROOK PARK
2015 Tax Return Form (Fillable PDF)
2015 Tax Return Form
2015 Tax Instructions and Application for Extension Form (Fillable PDF)
2015 City of Brook Park Refund Disclosure & Disclaimer Form

2014 City of Brook Park Income Tax Return
2014 City of Brook Park Income Tax Return (Fillable PDF)
2014 City of Brook Park Refund Disclosure & Disclaimer
2014 City of Brook Park Income Tax Instructions and Application for Automatic Extension
2014 Fillable Extension and Instructions

2013 City of Brook Park Income Tax Return
2013 City of Brook Park Income Tax Return (Fillable PDF)
2013 City of Brook Park Refund Disclosure & Disclaimer (FOR PRINTING)
2013 City of Brook Park Refund Disclosure & Disclaimer (FOR E-MAIL OR FAX)
2013 City of Brook Park Refund Disclosure & Disclaimer (EDITABLE FORM)
2013 City of Brook Park Income Tax Instructions and Application for Automatic Extension

2012 City of Brook Park Income Tax Return
2012 City of Brook Park Income Tax Instructions and Application for Automatic Extension
2012 City of Brook Park Refund Disclosure & Disclaimer

2011 City of Brook Park Income Tax Return
2011 City of Brook Park Income Tax Instructions and Application for Automatic Extension
2011 City of Brook Park Refund Disclosure & Disclaimer

2010 City of Brook Park Income Tax Return

Power of Attorney
For Income Tax Forms for 2010 and earlier, please contact the Tax Department.


Additional Tax Forms:

Pursuant to the passage of House Bill 5 in December 2014, new State mandated municipal income tax guidelines have been established, effective with tax returns due for tax years beginning January 1, 2016, and after.

Changes in filing due date for employee withholding.

  • Withholding remittance and payment must be received no later than the 15th of the month following the reporting period. This includes both monthly and quarterly tax payments.

Changes in penalty and interest rates.

  • Late filing penalty is $25/month per return (capped at $150/return).
  • Late payment penalty is a one-time 50% penalty of the unpaid balance at the time payment is due.
  • Interest will be calculated at the July federal short-term interest rate plus 5%. For 2016 returns, paid in 2016, the monthly interest rate is 0.42%

Changes in monthly and quarterly withholding thresholds.

  • Employers must remit monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200.
  • Employers can remit quarterly if their withholdings are under the thresholds described for monthly filers.

Withholding guidelines for employers with transient workers; and for those employers qualified as a “small employer”.

  • H.B. 5 expands the current occasional entrant exemption from withholding from 12 days to 20 days. Tax must be withheld for the employee’s “principal place of work” (as defined in the Bill) for the first 20 days an employee works in another Ohio municipality (“non-principal place of work municipality”). Withholding is required for the “non-principal place of work municipality” beginning on the 21st day. Exceptions to the new 20-day rule exist for certain construction and other long-term worksite locations.
  • Small Employers (those with less than $500,000 in annual gross receipts as defined in the Bill) are only required to withhold for the municipality in which the employer is physically located. The $500,000 gross receipts threshold is determined annually based on the gross receipts reported on the preceding year’s federal tax return. The “small employer withholding rule” does not apply to any government entity or agency.

Chapter 718 of the Ohio Revised Code can be found at: http://codes.ohio.gov/orc/718. Please reference this document to determine how the new, State mandated, changes affect your business.

We are currently working on updating the City of Brook Park – Division of Taxation website. Visit us at: http://www.cityofbrookpark.com in the coming months for additional information.

City of Brook Park
Department of Taxation
6161 Engle Road
Brook Park, OH 44142

www.cityofbrookpark.com
City Hall (216) 433-1300
Fax Line (216) 433-0822

Visit TAX CONNECT Online Inquiry & Payment System
Tax Office (216) 433-1533
INFO Line (216) 433-4115

Withholding Tax Rate is 2%
Withholding Reconciliation Form & Instructions (Form BW-3)
Reconciliation – Instructions for CD-Rom Submission

Withholding Instructions and ACH Debit Form; 2016 Due Dates for Monthly/Quarterly Filers (Form BW-1)
Electronic Funds Registration Form-ACH Credit
ACH-Debit Instructions Payment for Employee Withholding
ACH-Credit Addenda Record Layout for Employee Withholding
Withholding Tax Non Electronic Payment Form
Federal Holidays List for 2016 (Do no use weekend or holiday dates as effective dates)
Pay Taxes go to TAX CONNECT

Estimated Tax
Declaration of Estimated Tax (Form D-1)
Statement of Estimated Tax Due (Form BQ-1)
Pay Taxes go to TAX CONNECT

Admissions: Tax Rate is 3%
Application for Certificate of Registration Admissions Tax Permanent (Form ADM-2)
Application for Certificate of Registration Admissions Tax Temporary (Form ADM-3)
Admissions Tax Form (Form ADM-1)
Pay Taxes go to TAX CONNECT

Hotel/Excise: Tax Rate is 3%
Hotel/Motel Excise Tax Form (Form H-1)
Pay Taxes go to TAX CONNECT

Parking License Fee
Pay Taxes go to TAX CONNECT

FEDERAL TAX FORMS INFORMATION

The IRS has consolidated its form distribution centers; therefore City Hall will not have federal forms available.
The Brook Park Library is the distribution center for zip code 44142.
CALL 1-800-829-3676, and follow the prompts.

Click Here for Federal Tax Forms (http://www.irs.gov)

STATE OF OHIO TAX FORMS
Click Here for State Tax Forms


CODIFIED ORDINANCES OF BROOK PARK
(click below for description of code)

CITY OF BROOK PARK – TAXATION CODE (PART SEVENTEEN) – For Tax year 2015 and prior

TAX DEPARTMENT RULES & REGULATIONS—For Part 17
Article I and II Purpose and Definitions
Article III Imposition of Tax
Article IV Effective Period of Tax
Article V Return of Payment
Article VI Collection at Source
Article VII Declarations
Article VIII Duties of Administrator
Article IX Examination of Books and Records
Article X Interest and Penalties
Article XI Collection of Unpaid Taxes
Article XII Violations, Penalties
Article XIII Board of Review
Article XIV Disbursement of Receipts
Article XV Credit for Tax Paid to Another Municipality
Article XVI Savings Clause
Article XVII Collection of Tax After Termination of Ordinance

City of Brook Park—Taxation Code (Part Eighteen) For Tax Year 2016 and On
Ordinance No 9984-2015

STATE OF OHIO – TAX DEPARTMENT


IMPORTANT STATE LEGISLATIVE CHANGES

LOTTERY PROCEEDS and other income from games of chance, prizes and awards are taxable at the city level and need to be reported commencing with the 2004 return.

For those who are estimated taxpayers, remember by JANUARY 31, 2014, you must pay 100% of the prior year’s tax or 90% of the current year’s tax. Assistance is available to calculate the required payment amount. Please have applicable pay-stubs or w-2 forms handy. If you are self-employed, ask your accountant for advice.